{"data":{"id":"us-ny/n.y.-economic-development-law-475","jurisdiction":"us-ny","citation":"N.Y. Economic Development Law § 475","heading":"Restaurant return-to-work tax credit","body":"§ 475. Restaurant return-to-work tax credit. 1. A business entity in\nthe restaurant return-to-work tax credit program that meets the\neligibility requirements of section four hundred seventy-three of this\narticle may be eligible to claim a credit equal to five thousand dollars\nper each full-time equivalent net employee increase as defined in\nsubdivision eight of section four hundred seventy-two of this article.\n  2. A business entity, including a partnership, limited liability\ncompany and subchapter S corporation, may not receive in excess of fifty\nthousand dollars in tax credits under this program.\n  3. The credit shall be allowed as provided in sections forty-six,\nsubdivision fifty-six of section two hundred ten-B and subsection (lll)\nof section six hundred six of the tax law.","path":["Economic Development Law","Article 25. Restaurant Return-to-work Tax Credit Program"],"source_url":"https://legislation.nysenate.gov/api/3/laws/COM/475","current_through":"2026-09-11","vintage":"","retrieved_at":"2026-09-14T19:32:44Z","sha256":"18a0e9bed57e8b9e9d3e060c4e8f80a00f0c0bd57d86bdbba7c93ae260808707","source_id":"us-ny","stale":false,"prev":"us-ny/n.y.-economic-development-law-474","next":"us-ny/n.y.-economic-development-law-475-a"},"notice":"GroundRules: Original legal text. Not legal advice."}